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All Journal Jurnal Konseling dan Pendidikan Wawasan : Jurnal Ilmiah Agama dan Sosial Budaya Premiere Educandum AKUNTANSI DEWANTARA Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Sains Manajemen:Jurnal Manajemen UNSERA Wikrama Parahita : Jurnal Pengabdian Masyarakat Diglosia PAEDAGOGIA EnviroScienteae Educatio Indonesian Journal of Education and Learning Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan SeBaSa: Jurnal Pendidikan Bahasa dan Sastra Indonesia Bahasa: Jurnal Keilmuan Pendidikan Bahasa dan Sastra Indonesia Jurnal Sastra Indonesia Sirok Bastra RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) Jurnal Suluh Pendidikan Journal On Teacher Education (Jote) Widya Accarya Jurnal Graha Pengabdian Madaniya Cakrawala Linguista JNANALOKA Jurnal Evaluasi dan Pembelajaran ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak KOMMAS: Jurnal Pengabdian Kepada Masyarakat Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Journal of Language and Literature Studies Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Kreasi: Jurnal Inovasi dan Pengabdian Kepada Masyaraka Alinea: Jurnal Bahasa, Sastra, dan Pengajaran Literasi: Jurnal Pendidikan Guru Indonesia DEVOTE: Jurnal Pengabdian Masyarakat Global Journal of Artificial Intelligence and Digital Business KOLONI Indonesian Journal of Multidisciplinary on Social and Technology Journal of Mandalika Literature Jurnal Pelayanan Hubungan Masyarakat BAHASTRA Jurnal Pengabdian Masyarakat Sultan Indonesia Al-Amal: Jurnal Pengabdian Masyarakat Kajian Ekonomi dan Akuntansi Terapan Indonesian Journal of Innovation Multidisipliner Research Mabasan
Wijaya, Herman
Universitas Hamzanwadi
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Pengaruh Leverage, Profitabilitas dan Struktur Modal Terhadap Manajemen Laba: Pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2019-2023 Herman Wijaya; Media Listiana Rahayu
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1471

Abstract

This study examines the influence of leverage, profitability, and capital structure on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Earnings management has become a central issue in financial reporting, as it reflects managerial discretion in presenting financial information that may not fully align with the company’s actual economic condition. Understanding the determinants of earnings management is therefore essential to enhance transparency, credibility, and stakeholder trust in corporate financial reports. The research employed a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The sample consisted of 104 company-year observations, which were selected using purposive sampling techniques and subsequently refined through outlier testing to ensure data validity and reliability. The independent variables analyzed were leverage, profitability, and capital structure, while earnings management served as the dependent variable. The empirical findings demonstrate that leverage and profitability exert a significant influence on earnings management practices. Specifically, companies with higher leverage tend to engage in earnings management as a mechanism to meet financial obligations and reduce the risk of violating debt covenants. Similarly, higher profitability motivates managers to manipulate earnings in order to sustain investor confidence and maintain a favorable corporate image. In contrast, capital structure is found to have no significant effect on earnings management, indicating that financing decisions between debt and equity may not directly influence managerial behavior in financial reporting. These results highlight the importance of monitoring leverage and profitability indicators as potential predictors of earnings management. For corporate management, the findings suggest the need to implement stronger internal control systems and uphold ethical financial practices. For investors and regulators, the study provides useful insights into assessing company performance beyond reported earnings, thereby supporting more informed decision-making and promoting the integrity of capital markets.
ANTESENDEN DAN KONSEKUENSI TAX AVOIDANCE DALAM LAPORAN KEUANGAN PERUSAHAAN Suprihatin, Neneng Sri; Wijaya, Herman
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to empirically test the influence of corporate social responsibility, capital intensity, and executive compensation on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020. This research was conducted using associative quantitative methods. The research population was 54 companies, and a sample of 18 companies was taken using purposive sampling. The research was conducted at consumer goods sector companies on the IDX for 2016-2020. The type of data used is secondary data obtained from www.idx.co.id. Data was collected with the 2016-2020 annual report and analyzed with SPSS version 26. Tax avoidance in this research uses the Effective Tax Ratio (ETR) measurement. The results of hypothesis testing using t statistics show that corporate social responsibility affects tax avoidance. In contrast, capital intensity does not affect tax avoidance, and executive compensation affects tax avoidance. The test results show that corporate social responsibility, capital intensity, and executive compensation affect tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020.
Integrasi Nilai Budaya Keluarga ke Dalam Pembelajaran Sekolah: Studi Kasus pada Siswa Multikultural di Kota Mataram Irfan, Moh.; Wijaya, Herman
Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 4 No. 1 (2024): APRIL
Publisher : Bale Literasi: Lembaga Riset, Pelatihan & Edukasi, Sosial, dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v4i1.1369

Abstract

This study aims to examine how family cultural values are integrated into school learning processes within the context of multicultural students in the city of Mataram. Using a descriptive qualitative approach and a case study design in selected primary and secondary schools, the research explores teachers’ strategies, parental involvement, and school environment dynamics in embedding local cultural values into the curriculum and instructional practices. The findings reveal that integrating family cultural values—such as mutual cooperation, respect for elders, and social responsibility—can significantly enhance student character development and build a meaningful bridge between home and school life. Effective strategies include contextual learning, cultural dialogue, and active parental participation in school activities. However, the implementation of such integration faces structural challenges, including limited policy support, insufficient teacher training, and a lack of local-based learning resources. Therefore, systemic support from schools and educational authorities is needed to promote a more culturally responsive education within multicultural communities.
The Effect Of Earning Persistence and CSR Disclosure On Earning Response Coefficient with Profitability as A Moderating Variabel Oktavia, Ayu Citra Lestari; Wijaya, Herman
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.541

Abstract

This study aims to examine and analyze the influence of earnings persistence and corporate social responsibility (CSR) disclosure on the earnings response coefficient (ERC), with profitability as a moderating variable. This quantitative research uses secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 35 companies with a total of 175 observations. The data analysis method employed is panel data regression and moderated regression analysis using EViews 12 software. The results show that earnings persistence does not significantly affect ERC, CSRD has a significant effect on ERC, and profitability strengthens the effect of both earnings persistence and CSRD on ERC.
Pembelajaran Bahasa Indonesia pada Kurikulum Merdeka Berbasis Ekologi Bahasa di SMK Pariwisata Lombok Timur Muh. Jaelani Al Pansori; Moh. Irfan; Herman Wijaya; Brillianing Pratiwi
Literasi: Jurnal Pendidikan Guru Indonesia Vol. 4 No. 3 (2025): September
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/literasi.v4i3.2011

Abstract

A language ecology study at Lombok Tourism Vocational Schools is essential to meet students’ learning needs and to prepare qualified human resources for the tourism sector in East Lombok. This research aims to explore the specific needs of Indonesian language learning relevant to the Merdeka Curriculum within an Indonesian language ecology framework, enhance instructional effectiveness, and propose strategies for integrating these learning needs with the context of the local tourism industry. This study employed an exploratory research design with a language ecology approach. Data were collected through observations, interviews, document analyses, focus group discussions (FGDs), and questionnaires. The data collection encompassed an analysis of learning processes and outcomes, structured interviews regarding ecological environments and the use of learning materials, as well as observations of language ecology in tourism vocational schools located in coastal, urban, and mountainous areas. Data were analyzed descriptively by quantifying learning needs based on ecological environments, correlating the quantitative findings with interview and FGD data, and drawing qualitative conclusions on the distinctions of Indonesian language learning needs across tourism schools. The findings indicate that Indonesian language learning aligned with the Merdeka Curriculum and informed by language ecology should emphasize communication skills in both formal and informal contexts, tourism-related vocabulary, and the integration of Lombok’s local cultural values. These needs highlight the role of language as a key instrument in preparing students for the tourism workforce. The ecological approach was found to enhance instructional relevance and support students’ understanding of language use in real-world professional settings. Recommended strategies include project-based learning through tourism simulations and the development of instructional materials integrating language with local traditions, folklore, and cultural terminology to strengthen students’ contextual language competence.
KOLABORASI MULTIDISIPLIN: PEMBERDAYAAN IBU-IBU PKK BESERTA REMAJA DESA DALAM MENINGKATKAN KREATIVITAS DAN MELESTARIKAN BUDAYA LOKAL DESA MURBAYA, KABUPATEN LOMBOK TENGAH: Multidisciplinary Collaboration: Empowering Pkk Mothers And Village Youth In Improving Creativity And Preserving Local Culture In Murbaya Village, Central Lombok Regency Pramastyo, Infanata Varel; Hasan, Rizqullah Al-Baiqi; Putriana, Amelia; Zakiani, Laila; Aprilani, Triana Lidona; Wijaya, Herman
Al-Amal: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Desember 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/amal.v3i2.407

Abstract

The village of Murbaya located in Central Lombok has a very valuable local cultural heritage. However, this village is facing problems due to modernization and a lack of cultural regeneration among the youth. To address these issues, a community service program has been implemented with diverse approaches, involving the mothers of the PKK (Family Welfare Movement) and the youth as the main focus of empowerment. The goal of this program is to enhance the creativity of the community and preserve local culture through a combination of arts, education, and technology. Activities carried out include skill training both traditional and modern, arts and culture workshops, inter-generational dialogues, and the development of creative products based on local values. Cooperation among various age groups and different backgrounds successfully created effective communication channels, maximized the potential of the village, and strengthened collective awareness about the importance of promoting.
Keterampilan Menyusun dan Menyampaikan Informasi melalui Blog dan Media Sosial sebagai Strategi Pembelajaran Menulis Akademik Mahasiswa Universitas Hamzanwadi Ernawati, Titin; Wijaya, Herman; Mas'ud, Lalu
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4994

Abstract

Penelitian ini menggunakan desain quasi-experimental pretest-posttest control group untuk menganalisis efektivitas penggunaan blog dan media sosial dalam meningkatkan keterampilan menulis akademik mahasiswa Universitas Hamzanwadi. Sebanyak 70 mahasiswa berpartisipasi, terdiri atas kelas eksperimen (n = 35) yang mengikuti pembelajaran menulis berbasis blog dan media sosial, serta kelas kontrol (n = 35) yang menggunakan metode konvensional. Pembelajaran pada kelas eksperimen dilaksanakan melalui enam tahap proses menulis, yaitu pramenulis, drafting, peer review, revisi, editing, dan publikasi digital, dengan integrasi umpan balik dari dosen dan rekan sejawat. Data diperoleh melalui tes menulis akademik dan dianalisis menggunakan statistik deskriptif, paired sample t-test, dan independent t-test, dengan uji prasyarat normalitas (Shapiro-Wilk) dan homogenitas (Levene). Ukuran efek dihitung menggunakan Cohen’s d untuk menilai kekuatan pengaruh. Hasil analisis menunjukkan peningkatan signifikan pada seluruh variabel (p < 0,05). Skor rata-rata kelas eksperimen meningkat dari 70,6 menjadi 86,7, sedangkan kelas kontrol meningkat dari 69,8 menjadi 77,2. Peningkatan terbesar terjadi pada kreativitas menulis (+16,8 poin), diikuti koherensi (+15,6) dan diksi (+14,9). Nilai Cohen’s d = 0,82 mengindikasikan efek besar penggunaan blog dan media sosial terhadap kemampuan menulis akademik. Refleksi mahasiswa mendukung hasil kuantitatif, memperlihatkan bahwa pembelajaran digital mendorong kebiasaan menulis reflektif, komunikatif, dan berorientasi pada integritas akademik serta memperkuat literasi digital sebagai kompetensi abad ke-21.
The Effect of Good Corporate Governance, Interest Rate, and Inflation on Islamic Stock Prices Wijaya, Herman; Maulita, Dian; Salsabila, Nisrina; Azahra, Najwa
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1747

Abstract

This study aims to examine the effect of corporate governance mechanisms and macroeconomic factors on the trading values of Shariah-compliant stocks. The governance variables include independent board representation, institutional ownership, managerial ownership, and audit committees, while the macroeconomic variables include inflation and interest rates. The research adopts a quantitative associative approach, using stock value as the dependent variable. The sample comprises 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX) and included in the Jakarta Islamic Index (JII) during the 2020–2024 period, resulting in 150 annual financial statements. Data were obtained from secondary sources, selected purposively, and analyzed using multiple linear regression at the 5% significance level. The results show that independent directors, institutional ownership, managerial ownership, and audit committees do not have a significant effect on Shariah stock prices, indicating that internal corporate governance mechanisms have not effectively influenced market valuation. In contrast, inflation and interest rates have a significant negative effect on Shariah stock prices, as rising prices and higher borrowing costs reduce profitability and investor interest. These findings suggest that macroeconomic conditions play a more dominant role than internal governance factors in determining Shariah stock performance. Therefore, investors should pay closer attention to inflation and interest rate movements. At the same time, regulators and management should focus on maintaining economic stability and improving corporate governance effectiveness to enhance market confidence.
Dari Potensi Lokal ke Produk Unggulan: Pelatihan Inovasi Emping Ceplis Berbasis Pesantrenpreneur Widyarto, Wahyu Oktri; Malik, Abdul; Wijaya, Herman; Maulana, Muhamad Reza; Anwar, Rifki; Septian, Bagas Dwi
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 9, No 1 (2026): Januari 2026
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v9i1.6419

Abstract

This community service program aimed to enhance the capacity of Islamic boarding school (pesantren) members in developing innovative melinjo-based products as an effort to support pesantren economic independence. The activity was conducted at Pondok Pesantren Al Irsyad Banten and focused on training in product innovation of emping ceplis as a diversification of traditional flat emping. The implementation method employed a participatory approach through several stages, including product potential identification, activity socialization, training on emping ceplis product innovation, and initial production mentoring. The innovation outcomes were directed to be managed under the Pesantren-Owned Enterprise (Badan Usaha Milik Pesantren / BUMPES) to ensure sustainability. The results indicate that participants were able to produce emping ceplis with several flavor variants as a form of value-added product innovation. Evaluation of participants’ understanding using a post-training questionnaire showed that the majority of participants were classified as having a very high level of understanding, indicating the effectiveness of hands-on training methods. The innovative emping ceplis products demonstrate strong potential to be developed as flagship pesantren products managed through BUMPES. Overall, this program contributes to strengthening pesantren human resource capacity and promoting sustainable local-based entrepreneurial development.
Sasak language speech codes in various communication context: An ethnographic study by Dell Hymes Mas'ud, Lalu; Fakihuddin, Lalu; Wijaya, Herman; Setiyoningsih, Titi
BAHASTRA Vol. 46 No. 1 (2026): BAHASTRA
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/bs.v46i1.1788

Abstract

This study reveals the use and negotiation of base alus (BA) and base jamaq (BJ) speech codes in the family, social, economic, and institutional spheres, and describes their sociopragmatic functions and the factors that influence their shifts. The method used was qualitative with an ethnographic approach to communication based on Dell Hymes' SPEAKING model. Data was collected through observation and interviews, analysed through reduction, presentation and conclusion drawing, and validated through triangulation and member checking. The results of the study found that BA persisted as a polite form of speech among the aristocracy in family and social circles. In the economic sphere, BJ–BA is chosen based on social status and closeness, while also regulating the "address of speech". In institutional settings, formal positions can transcend customary norms; the head of a jajar karang school is often addressed as BA, and interactions between teachers and the headmaster tend to use the BA form of address as a sign of respect. Among the younger generation, the use of BA has declined due to the influence of Indonesian and popular language, but it remains prevalent among aristocratic families and institutions that uphold politeness. This study reinforces communication ethnography by positioning code selection as a negotiation of relational power. The uniqueness of this study lies in its cross-domain mapping that links traditional hierarchy and professional hierarchy in the practice of speaking the Sasak language.
Co-Authors Abdul Malik Aenani Tajrian Al Pansori, Muh Jaelani Alfianti, Zaifa Andri Saputra Anwar, Rifki Apriliyanti Apriliyanti Aswasulasikin Atiaturrahmaniah Atiaturrahmaniah Aula Akbar Azahra, Najwa Baiq Rismarini Nursaly, Baiq Rismarini Baiq Silvia Zahra Tuhry Bambang Sopian Brillianing Pratiwi Burhanudin Citra Hervina Wulandari Citra Hervina Wulandari Deby Safitri Nur Rahmah Deby Safitri Nur Rahmah Delly Maulana Denny Putri Hapsari Dermawan, Fajar Diah Rani Ramadan Dian Maulita, Dian Dukha Yunitasari Dwi Surya Negara Eko Suhartono Eli Marnawati Ernawati, Titin Eryani, Reni Nur Fakihuddin, Lalu Farhimni Farhimni Fatmawati Fatmawati Fatoni, Islahudin Feri Ferdian Fikri, Zul Gani, Ramlah H. A Gani, Ramlah H. A. Gani, Ramlah H.A. H. Gani, Ramlah H.A. Gani, Ramlah H.A. Gani, Ramlah. H.A., Ramlah Hairul Anam Hasan, Rizqullah Al-Baiqi Hurnia Pebriana Hurnia Pebriana Irfan, Moh. Islahuddin Islahuddin Islahudin Fatoni Isropiani Isropiani Khirjan Nahdi Kodriyah Kuswanto, Heri Lalu Mas'ud Lalu Mas’ud Linda Utami M Arsyad M Arsyad M Azizaturrahman M. Adib Nazri M. Arsyad M. Arsyad M. Marzuki MARIA BINTANG Mas'ud, Lalu Maulana, Muhamad Reza Media Listiana Rahayu Mijani Rahman, Mijani Moh. Irfan Muh. Irfan Muh. Irfan Muh. Jaelani Al Pansori Muh. Jelani Al Pansori Muh. Taufiq Muhammad Ali Bastomi Muhammad Ardian Muhammad Ardian, Muhammad Muhammad Irfan Muhammad Kamil Nailufaroh, Lulu Negara, Dwi Surya Neneng Sri Suprihatin, Neneng Sri Nitimiharjo, Helmi Novita Andriani Nunung Supratmi Nunung Supratmi Nurdin Nurdin Nurdin Nurhadianti Nurhadianti Oktavia, Ayu Citra Lestari Pahruddin Pahruddin Paisal Tami Pramastyo, Infanata Varel Putriana, Amelia Rahadi, Irwan Ramdhani, Sandy Ramlah Gani Ramlah H A. Gani Ramlah H. A Gani Ramlah H. A. Gani Ramlah H. A. Gani Ramlah H. Gani Ramlah H.A Gani Ramlah H.A Gani Ramlah H.A Gani Ramlah H.A. Gani Ramlah H.A. Gani Ramlah H.A. Gani Ratu Erlina Gentari Safira, Hasna Salsabila, Nisrina Samsul Lutfi Septian, Bagas Dwi Siti Zulhijjah Suhartiwi, Suhartiwi Supratmi, Nunung Taufiq, Muh Taufiq, Muh. Titi Setiyoningsih Titin Ernawati Titin Ernawati Titin Ernwati Tititn Ernawati Triana Lidona Aprilani Umdiana, Nana Usuludin Usuludin Wahyu Oktri Widyarto Wartini, Laila Sufi Wartini, Laila Sufi Wiwin Arifin Zainul Muttaqin Zakiani, Laila Zul Fikri